Problem #1: ACB & PUC (6 marks) Blue Inc. has 560,000 shares outstanding. Information on their issuance is as follows: Shares Issue Total Date Issued Price Proceeds January, 2019 400,000 $16.00 $6,400,000 June, 2020 160,000 18.00 2,880,000 Totals 560,000 $9,280,000 Ms. B acquired 5,000 shares of the 2019 issue and 6,000 shares of the 2020 issue. Required: (a) What is the investors adjusted cost base (ACB) per share? (b) What is the total paid up capital (PUC) of the investors shares